123.02 INVESTMENTS AND DEPOSITS.
   (a)   Objectives. The following investment and deposit objectives shall be applied in the management of the Village funds:
      (1)   The primary objective of the Village investment activities shall be the preservation of capital and the protection of investment principal.
      (2)   The Fiscal Officer shall strive to maximize the return on the portfolio, but shall avoid assuming unreasonable investment risks.
      (3)   The Village investment portfolio shall remain sufficiently liquid to enable the Village to meet operating requirements which might reasonably be anticipated.
      (4)   The Village investments shall be diversified to avoid the assumption of unreasonable and avoidable risks associated with specific types of securities or individual financial institutions.
      (5)   Investments shall be made with the exercise of that degree of judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation but for investments, considering the probable safety of their capital as well as the probable income to be derived.
      (6)   A factor in determining which depository should hold the Village public funds shall be the Village’s desire to obtain the best possible banking services at the least possible cost.
   (b)   Investments to Complement Cash Flow Requirements. To the extent possible, the Village investments shall be made so as to complement its anticipated cash flow requirements. Unless matched to a specific cash flow requirement, investments in securities maturing more than two years from date of purchase shall not be made.
   (c)   Purchasing Securities; Fiscal Officer’s Duties. Securities shall be purchased only through financial institutions located within the State of Ohio or through “primary securities dealer” located in the State of Ohio as designated by the Federal Reserve Bank.
   The Fiscal Officer:
      (1)   May make additions to the authorized list when the investment and deposit policy requirements are met;
      (2)   Shall make deletions from the list:
         A.   If and as directed by Ordinance of Council;
         B.   Upon failure of the financial institution to meet the foregoing investment and deposit policy requirements; or
         C.   Upon request of the financial institution or dealer; and
      (3)   May make deletions from the list if he/she determines or has reason to believe that:
         A.   The financial institution or dealer is experiencing financial difficulties;
         B.   There is a consistent lack of competitiveness by the financial institution or dealer;
         C.   The account representative handling the Village’s account lacks experience or familiarity in providing service to large institutional accounts; or
         D.   It is in the best interest of the Village.
   (d)   Investment Categories. The Fiscal Officer may invest on behalf of and in the name of the Village of West Liberty in those investments authorized by Ohio R.C. 135.14.
   (e)   Allocation of Interest. The Fiscal Officer may distribute interest earned on monies authorized by Ohio R.C. 135.21 and 5705.10.
   (f)   Funds Secured by Collateral. All Village funds deposited pursuant to Section 107.04 (b), (c), (d) and (e) shall be secured by collateral pledged at market value in an amount equal to at least one hundred percent (100%) of the deposit less the amount insured by the Federal Deposit Insurance Corporation. The following securities shall be eligible to be pledged as collateral:
      (1)   Bonds, CD or other obligation of the United States; or bonds, notes or other obligations guaranteed as to principal and interest by the United States or those for which the faith of the United States is pledged for the payment of principal and interest thereon, by language appearing in the instruments specifically providing such guarantee or pledge and not merely by interpretation or otherwise;
      (2)   Bonds and other obligations of this State;
      (3)   Bonds and other obligation of any county, township, school district, municipal corporation or other legally constituted taxing subdivision of this State which is not at the time of such deposit in default in the payment of principal or interest on any of its bonds or other obligations for which the full faith and credit of the issuing subdivision is pledged; and
      (4)   Bonds of other states of the United States which have not during the ten years immediately preceding the time of such deposit defaulted in payments of either interest or principal on any of their bonds.
   (g)   Securities Deposited to Fiscal Officer. Any securities pledged as collateral pursuant to subsection (f) shall be delivered to the Fiscal Officer or to an independent financial institution approved by the Fiscal Officer to serve as trustee (herein referred to as the Trustee) under a Trust Agreement therefor entered into between the Village and such institution in a form approved by the Director of Law. Fees and expenses of the Trustee shall be paid by the Depository.
   (h)   Sale of Securities. If the depository fails to pay over any part of a deposit due the Village, the Fiscal Officer shall have the option of selling upon the justified notification of the Mayor and Council any of the securities deposited pursuant to the provisions of this section. If the bonds or other securities are on deposit with the Trustee, the Fiscal Officer may request the Trustee to deliver to the Director any of the securities so deposited and the Director shall have the option to sell such securities in the manner determined by the Director. When a sale of securities has been made, upon payment to the Director of the purchase money, the Director shall transfer such securities to the purchaser whereupon the absolute ownership of such securities shall pass to the purchaser. Any surplus remaining after deducting the amount due the Village and expenses of the sale shall be paid to the depository.
(Ord. 2003-14. Passed 7-14-03.)